Amendment status not verified — confirm the current text below against the official source.
In this Act, unless the context otherwise requires,- Definitions. (a) “Commissioner” means the Commissioner of Profession Tax appointed under section 12, and includes an Additional Commissioner of Profession Tax (if any) appointed under that section ; 3[(aa) “Designated Authority” means,- Bom. LIX of 1949. Guj. 34 of 1964. Guj. 18 of 1993. (i) a Municipal Corporation of a City constituted under section 5 of the Bombay Provincial Municipal Corporations Act, 1949; (ii) a Municipality as defined in clause (14) of section 2 of the Gujarat Municipalities Act, 1963; (iii) (a) a village panchayat constituted under section 9 of the Gujarat Panchayats Act, 1993; (b) a taluka panchayat constituted under section 10 of the said Act; and (c) a district panchayat constituted under section 11 of the said Act; or, as the case may be, the State Government, and includes, where such Municipal Corporation, Municipality or, as the case may be, Panchayat has been superseded or dissolved, a person or persons appointed to exercise the powers or to perform the functions of such Municipal Corporation, Municipality or Panchayat, designated as such, subject to such conditions and for such class of persons mentioned in column 2 of Schedule I for such area, by the State Government by notification in the Official Gazette for the purposes of levy and collection of tax under this Act;] ` ________________________________________________________________________________________